ICT PACTS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ICT PACTS
Largest movements
- Cash -€25,744
down €25,744 (-31.3%), from €82,243 to €56,499
mainly Contributions, distributions and other (-€67,288) and Investment in fixed assets (net) (-€1,693)
- Receivables within one year -€6,287
down €6,287 (-28.4%), from €22,134 to €15,846
of which Trade receivables: -€5,336
- Deferred charges and accrued income -€3,271
down €3,271 (-56.8%), from €5,755 to €2,484
- Reserves -€46,255
down €46,255 (-62.1%), from €74,535 to €28,279
of which Distributable reserves: -€46,255
- Other debts +€13,151
up €13,151 (+124.4%), from €10,572 to €23,724
- Tax, wage and social debts -€1,120
down €1,120 (-22.7%), from €4,944 to €3,824
- Gross operating margin -€7,713
down €7,713 (-21.2%), from €36,360 to €28,647
- Taxes -€3,393
down €3,393 (-37.7%), from €8,993 to €5,600
- Depreciation -€2,727
down €2,727 (-78.0%), from €3,498 to €770
- Financial charges -€586
down €586 (-67.0%), from €874 to €288
- Other operating charges +€407
up €407 (+74.2%), from €548 to €955
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,563 | €77,184 | -€34,380 | -30.8% |
| Fixed assets | 21/28 | €1,431 | €2,354 | +€923 | +64.5% |
| Tangible fixed assets | 22/27 | €1,431 | €2,354 | +€923 | +64.5% |
| Plant, machinery and equipment | 23 | €132 | €1,606 | +€1,475 | +1120.8% |
| Furniture and vehicles | 24 | €1,300 | €748 | -€552 | -42.4% |
| Current assets | 29/58 | €110,132 | €74,830 | -€35,303 | -32.1% |
| Amounts receivable within one year | 40/41 | €22,134 | €15,846 | -€6,287 | -28.4% |
| Trade receivables | 40 | €21,127 | €15,791 | -€5,336 | -25.3% |
| Other amounts receivable | 41 | €1,007 | €56 | -€951 | -94.5% |
| Cash at bank and in hand | 54/58 | €82,243 | €56,499 | -€25,744 | -31.3% |
| Deferred charges and accrued income | 490/1 | €5,755 | €2,484 | -€3,271 | -56.8% |
| Total equity and liabilities | 10/49 | €111,563 | €77,184 | -€34,380 | -30.8% |
| Equity | 10/15 | €93,135 | €46,879 | -€46,255 | -49.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,535 | €28,279 | -€46,255 | -62.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,973 | €3,973 | = | 0.0% |
| Distributable reserves | 133 | €68,701 | €22,446 | -€46,255 | -67.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,429 | €30,304 | +€11,876 | +64.4% |
| Amounts payable within one year | 42/48 | €18,429 | €30,055 | +€11,626 | +63.1% |
| Financial debts | 43 | €127 | €37 | -€91 | -71.2% |
| Credit institutions | 430/8 | €127 | €37 | -€91 | -71.2% |
| Trade debts | 44 | €2,786 | €2,471 | -€315 | -11.3% |
| Suppliers | 440/4 | €2,786 | €2,471 | -€315 | -11.3% |
| Taxes, remuneration and social security | 45 | €4,944 | €3,824 | -€1,120 | -22.7% |
| Taxes | 450/3 | €4,944 | €3,824 | -€1,120 | -22.7% |
| Other amounts payable | 47/48 | €10,572 | €23,724 | +€13,151 | +124.4% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,498 | €770 | -€2,727 | -78.0% |
| Other operating charges | 640/8 | €548 | €955 | +€407 | +74.2% |
| Gross operating margin | 9900 | €36,360 | €28,647 | -€7,713 | -21.2% |
| Operating profit (loss) | 9901 | €32,314 | €26,921 | -€5,392 | -16.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €874 | €288 | -€586 | -67.0% |
| Recurring financial charges | 65 | €874 | €288 | -€586 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | €31,439 | €26,633 | -€4,806 | -15.3% |
| Income taxes | 67/77 | €8,993 | €5,600 | -€3,393 | -37.7% |
| Profit (loss) for the period | 9904 | €22,446 | €21,033 | -€1,413 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,446 | €21,033 | -€1,413 | -6.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.